{"code":"RTC","codeName":"Revenue and Taxation Code","section":"6484","citation":"Rev. & Tax. Code, § 6484","status":"in-force","lawOn":"2026-09-28","headings":[{"name":"DIVISION 2. OTHER TAXES [6001. - 61050.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2"},{"name":"PART 1. SALES AND USE TAXES [6001. - 7176.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-1"},{"name":"CHAPTER 5. Determinations [6451. - 6597.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-1/chapter-5"},{"name":"ARTICLE 2. Deficiency Determinations [6481. - 6488.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-1/chapter-5/article-2"}],"history":"Added by Stats. 1941, Ch. 36.","effective":null,"html":"<p>If any part of the deficiency for which a deficiency determination is made is due to negligence or intentional disregard of this part or authorized rules and regulations, a penalty of 10 per cent of the amount of the determination shall be added thereto.</p>","text":"If any part of the deficiency for which a deficiency determination is made is due to negligence or intentional disregard of this part or authorized rules and regulations, a penalty of 10 per cent of the amount of the determination shall be added thereto.","otherVersions":[],"url":"https://blackletter.si/revenue-and-taxation-code/deficiency-determinations-6484","source":"California Legislative Information bulk export (pubinfo)"}